1.audit 审计 6Kl%|VrJs
2.attestation 鉴证 gD13(G98
3.credibility 可信赖程度 ^M:Y$9r_s
4.audit of financial statements 财务报表审计 Dd: TFZo
5.agreed-upon procedures 执行商定程序 iy<|<*s2D
6.high levels of assurance 高水平保证 y4@zi "G
7.compilation 编制 Ri<7!Y?l
8.reliability 可靠性 4
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9.relevance 相关性 1Q5:Vo^B#
10.professional skepticism 职业谨慎
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11.objectivity 客观性
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12. professional competence 专业胜任能力 Su4&qY
13.Senior/CPA-in-charge 项目经理 kp6{QKDj&
14.audit engagement letter 业务约定书 J?oI%r7^
15.recurring audit 连续审计 @3^D
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16.the client 委托人 qjcPJ
17.change CPA 更换注册会计师 ;\N)RZ
18.the existing CPA 现任注册会计师 l
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19.the successor CPA 后任注册会计师 uwL^Tq}Yh
20.the preceding CPA前任注册会计师 Q)/V>QW
21.issue the audit report 出具审计报告 t!=qt*
22.expert 专家 '-,$@l#
23.the board of directors 董事会 Wz8MV -D
24.knowledge of the entity‘ s business 了解被审计单位情况 B4D#TlB
25.assess material misstatement risks评估重大错报风险 m{ w
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 As}eI!
27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 8Q{"W"]O7
29.the prior year‘s working papers 以前年度工作底稿 Z!/!4(
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30.minutes of meeting 会议纪要 z[cs/x
31.business risks 经营风险 6>yfm4o
32.appropriateness 适当性 6YHQ/#'G~
33.accounting estimate 会计估计 X7bS{GT
34.management representations 管理层声明 & t.G4
35.going concern assumption 持续经营假设 bwC~
36.audit plan 审计计划 \&6^c=2=
37.significant audit areas 重点审计领域 Nf]h8d~
38.error 错误 u~C,x3yr
39.fraud舞弊 W0I)< S
40.modified or additional procedures 修改或追加审计程序 rWP
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41.misappropriation of assets 侵占资产 h7P<3m}
42.transactions without substance 虚假交易 wHR# -g'
43.unusual pressures 异常压力 -MK9IO]i
44.the suspected noncompliance 涉嫌存在违法行为 t'e\Z2
45.materialiy 重要性 qk{+Y
46.exceed the materiality level 超过重要性水平 O x),jc[/
47.approach the materiality level 接近重要性水平 iw
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48.an acceptably low level 可接受水平 %w3Y!7+
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 *QGyF`Go{
50.misstatements or omissions 错报或漏报 yrF"`/zv6|
51.aggregate 总计 @Y&UP
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 .eHOG]H
54.perform additional audit procedures 实施追加的审计程序 z@8W
55.audit risk 审计风险 ^[6S]Ft(
56.detection risk 检查风险 Gp9:#L!
57.inappropriate audit opinion 不适当的审计意见 {@&%Bq*&
58.material misstatement 重大的错报 8Y,imj\(v
59.tolerable misstatement 可容忍错报 4Zn" K}q
60.the acceptable level of detection risk 可接受的检查风险